2021 Reappraisal Schedule of Values ... - Jackson County
2021 Reappraisal
Schedule of Values, Standards, and Rules
Tabitha Ashe, Tax Administrator
Foreword
The purpose of this manual is to describe the methodology and procedures for
appraising real property in Jackson County at its market value (and present use
value, as appropriate) as of January 1, 2021. The Schedule of Values, Standards,
and Rules establishes the base rates and ranges for all types of property that will
be in effect until the next general reappraisal. The tables, rates, and ranges found
in this manual are only guidelines. On a property-by-property basis, appraisers
have the flexibility to adjust rates in order to appraise individual properties at
market value and establish equitable and uniform values for all types of property.
General reappraisals are conducted by applying mass appraisal techniques, with
thorough analysis from appraisal staff and the use of a computer-assisted mass
appraisal (CAMA) software system. The market approach, cost approach, and
income approach to value are all considered, when applicable, to appraise all real
property.
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